Today is Christmas Day, when all the warm, fuzzy, charitable feelings manifest themselves in our neighbors and in ourselves.

Americans are a giving bunch.

If the truth be known, more than 80 percent of the money given to charities comes from individuals, not large corporations.

Here at Christmastime and, until the end of the tax year next week, many Mainers are getting in the spirit of giving by getting out their checkbooks to support their favorite organizations.

Here are a few things to consider before dropping that check in the mail.

. Give to charities that you know something about. Request written literature and the most recent annual report.

Sometimes this information can be found online. An annual report should include a mission statement, the most recent audited financial statements and the included audit notes, and a list of the members of the board of directors. Honest charities are eager to provide the information to you.

. Determine where the money goes.

If there are very high overhead costs, including the costs of fundraising, you may wish to reconsider your gift.

Determine for yourself what a reasonable cutoff percentage rate should be. If administrative costs are north of 40 percent, the donor may wish to re-think a donation, but remember, each charity is different.

Also note that in creative charitable accounting there are tactics to make administrative costs seem like service expenses.

Telephone fundraisers for some faith-based charities, when seeking a donation, will ask for a prayer on the phone with the donor. Now instead of an administrative cost for the telephone, it can be construed as a “service” being provided.

It should also be sadly noted that there are many so-called charitable organizations with a great sounding name that provide not one red cent for services. All the money they receive goes to administrative fees.

. Keep your powder dry and do not respond to being pressured to respond on the spot. Write that check when you are ready. Bona fide charities will not try to coerce you into a quick, on-the-spot gift.

. “Tax exempt” doesn’t necessarily equate to “tax deductible.” Be sure to request a copy of a charity’s IRS tax-exempt letter. If it cannot provide it, then your donation many not be tax deductible.

. Watch out for charities with impressive names that are very close to a name you are familiar with.

Unscrupulous individuals work overtime to create names of organizations that sound like a respected, well-known organization, hoping donors will give to them by mistake.

There are many online services that can give detailed information about thousands of individual charities.

Try www.Guidestar.org, www.Give.org, www.CharityNavigator.org for more information.

. Keep a paper trail for all your donations. The tax man cometh and documentation is essential.

. Hard luck stories are not the best way to motivate the donor to give.

Each donor should give when he or she is relaxed, not pressured, and relatively free of an emotionally based contribution. Before thinking of who you wish to donate to, do some self-examination about your own personal and family goals and values, and answer the question of what and why you wish to support.

. Just because the charity sends “freebies” to you, you are not required to donate. Free return address labels, Christmas cards, key rings, prayer angels, among other items, sent to you with a solicitation letter do not obligate you to donate. If the merchandise was not ordered, by law, you have no responsibility to make a donation. Also remember, that these free “trinkets” also raise the cost of fundraising.

. Be sure to ask if the charity is registered by state or federal authorities. Non-church charities with more than $25,000 annually in donations must file financial information with the IRS. In 2007, charities with less than $25,000 in donations will have to file non-financial reports to the IRS.

. Don’t give until it hurts. Give until it feels good.

There are many good organizations out there that absolutely, positively need your help. Give wisely and give generously and every dollar you contribute will be maximized.

We have much to be thankful for in this holiday season. With a stack of checks to our favorite charities all signed, sealed and stamped and ready to go out in tomorrow’s mail, we can feel even more personal joy in a joyous season.

Happy Christmas to all!

Consumer Forum is a collaboration of the Bangor Daily News and Northeast CONTACT, Maine’s membership-funded nonprofit consumer organization. Individual membership costs $25; business rates start at $125 (0-10 employees). For help and information write: Consumer Forum, Bangor Daily News, P.O. Box 1329, Bangor 04402-1329.